Inland Revenue.
any direction which, by the provisions of that Ordinance, he could have made at the time of imposing such sentence: Provided that nothing in this section shall authorize or require the magistrate in any proceeding thereunder to consider, examine, or decide the correctness of any statement in the certificate of the Commissioner.
(2) In any proceeding under subsection (1) the Commissioner's certificate shall be sufficient evidence that the tax has been duly assessed and is in default, and any plea that the tax is excessive, incorrect, or under appeal shall not be entertained, except that where any person proceeded against has not appealed within the proper time against all the assessment in respect of which the tax is charged and alleges that the tax is in excess of the sum which would have been charged if he had so appealed, the court may adjourn the matter for not more than thirty days to enable such person to submit to the Commissioner his objection to the tax.
(3) The Commissioner shall, notwithstanding the provisions of section 70, consider such objection and give his decision thereon, which shall be final, and shall be certified by him to the magistrate, and proceedings under this section shall thereupon be resumed to enforce payment of the tax as reduced or confirmed under such decision.
[76]
[CAP. 112
from debtor
76. (1) Where tax payable by any person is in default Recovery and it appears to the Commissioner to be probable that any of taxpayer. person-
(a) owes or is about to pay money to the defaulter; or
(b) holds money for or on account of the defaulter; or
(c) holds money on account of some other person for payment to the defaulter; or
(d) has authority from some other person to pay money to the defaulter,
the Commissioner may give to such person notice in writing (a copy of which shall be sent by post to the defaulter) requiring him to pay any such moneys not exceeding the amount of the tax in default to the officer named in such notice. The notice shall apply to all such moneys which are in his hands or due from him or about to be paid by him at the date of receipt of such notice, or come into his hands or
351
Inland Revenue.
any direction which, by the provisions of that Ordinance, he could have made at the time of imposing such sentence: Provided that nothing in this section shall authorize or require the magistrate in any proceeding thereunder to consider, examine, or decide the correctness of any statement in the certificate of the Commissioner.
(2) In any proceeding under subsection (1) the Com- missioner's certificate shall be sufficient evidence that the tax has been duly assessed and is in default, and any plea that the tax is excessive, incorrect, or under appeal shall not be entertained, except that where any person proceeded against has not appealed within the proper time against all the assessment in respect of which the tax is charged and alleges that the tax is in excess of the sum which would have been charged if he had so appealed, the court may adjourn the matter for not more than thirty days to enable such person to submit to the Commissioner his objection to the tax.
(3) The Commissioner, shall notwithstanding the provisions of section 70, consider such objection and give his decision thereon, which shall be final, and shall be certi- fied by him to the magistrate, and proceedings under this section shall thereupon be resumed to enforce payment of the tax as reduced or confirmed under such decision.
[76]
[CAP. 112
from debtor
76. (1) Where tax payable by any person is in default Recovery and it appears to the Commissioner to be probable that any of taxpayer. person-
(a) owes or is about to pay money to the defaulter; or (b) holds money for or on account of the defaulter; or (c) holds money on account of some other person for
payment to the defaulter; or
(d) has authority from some other person to pay money
to the defaulter,
the Commissioner may give to such person notice in writing (a copy of which shall be sent by post to the defaulter) requiring him to pay any such moneys not exceeding the amount of the tax in default to the officer named in such notice. The notice shall apply to all such moneys which are in his hands or due from him or about to be paid by him at the date of receipt of such notice, or come into his hands or
351
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